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2016 (8) TMI 619 - CESTAT NEW DELHI

2016 (8) TMI 619 - CESTAT NEW DELHI - TMI - Cenvat credit - rock bolt used as support for the mining walls - appellants are engaged in the manufacture and clearance of dutiable zinc/lead ore concentrates - cleared to their own smelters for further manufacture of metals - Held that:- considering the admitted fact that rock bolts are used as fixtures in the process of mining of ores the denial of credit on such rock bolts is legally not sustainable. The Original Authorities finding that rock bolts .....

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an and Ms. Sukriti Das, Advocates - for the appellant. Shri Dharmendra Singh, Authorized Representative (DR) - for the Respondent. ORDER Aggrieved by the order dated 13/01/2016 of Commissioner (Appeals), Udaipur the appellants preferred this appeal. The appellants are engaged in the manufacture of lead and zinc concentrate at their Sindesar Khurd Mines, at Dariba. The ore concentrates are liable to duty. The appellants were availing credit on various items. The present dispute relates to availab .....

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and the rock bolts are used to hold the rock blocks so that the mining can happen unhindered. The nature of usage of rock bolts has been explained in para 14 of the original order. The lower Authorities admittedly held that rock bolts are used as fixtures in the process of mining of minerals/ ores. However, the credit was denied on the ground that rock bolts are being used in mining and not in manufacturing of zinc or lead. This conclusion is on the wrong understanding that there should be nexu .....

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